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Applying IFRS in Romanian Banking System - Limitations and Challenge

Author

Listed:
  • Tofãnicã Ramona-Ionela

    (,,Alexandru Ioan-Cuza’’ University of Iaºi)

  • Horomnea Emil

    (,,Alexandru Ioan-Cuza’’ University of Iaºi)

Abstract

This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of impact on the banks financial situation.

Suggested Citation

  • Tofãnicã Ramona-Ionela & Horomnea Emil, 2012. "Applying IFRS in Romanian Banking System - Limitations and Challenge," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1385-1390, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1385-1390
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2012p2v2.pdf
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    More about this item

    Keywords

    IFRS; banking system; challenges; Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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